An accountant spends a week at his new office with the accountant he is replacing. On the last day the departing accountant tells him that he has left two envelopes in the desk draw and that the envelope number 1 should be opened if he ever encounters any sort of crisis in the job and envelope number 2 if a further crisis occurs.

Three months down the track there is a major drama, all the accounts are wrong – the usual stuff – and the accountant feels very threatened by it all. He remembers the parting words of his predecessor and finds and opens the first envelope. The message inside says “blame me!” He does this and gets off the hook.

Three months later at his next crisis he opens the second envelope. The message inside says “Write two envelopes”.